Query Regarding Filing of Previous Years' Tax Returns

Question

I created an account on IRIS in 2020 and have received notices in my inbox, but I did not file taxes for the previous years. Do I need to file tax returns for all the past years, or would filing for the most recent year be sufficient?

Answer 1

If you created an IRIS account in 2020 but never filed returns, here’s how it works:

• FBR legally requires you to file returns for all years in which you had taxable income or were otherwise required to file.

• If you had no taxable income in prior years, you may file “nil returns” to regularize your record.

• Usually, filing the most recent tax year brings you into the Active Taxpayers List (ATL), but FBR can still pursue past years if they issued notices.

• Ignoring past notices can lead to penalties or best judgment assessments.